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of <h1>Service Tax Applies to Flight Schools and AME Institutes; No Exemption Due to Lack of Statutory Recognition.</h1> The circular addresses the applicability of service tax on Flying Training Schools and Aircraft Maintenance Engineering Institutes. These institutions sought exemption under the definition of 'commercial training or coaching centre' from the Finance Act, 1994, claiming their courses are recognized by the Directorate General of Civil Aviation (DGCA). However, the circular clarifies that such courses are not 'recognized by law' as required for exemption, since they lack statutory backing. Consequently, these institutions are classified as taxable coaching centers under both the pre-amended and amended definitions of the Finance Act. The circular emphasizes the need for immediate action to ensure compliance and safeguard revenue.
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